This book is about tax and social policy and how they interact with each other.
The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis.
It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.
Mục lục
1. Introduction – Andy Lymer, Margaret May and Adrian Sinfield
2. Fiscal and Social Policy: Two Sides of the Same Coin – Chris Pond
3. Tax and the Social Policy Landscape – Andy Lymer
4. Fiscal Welfare and Tax Expenditures – Adrian Sinfield
5. Employment, Self-Employment and Taxation – Kevin Caraher and Enrico Reuter
6. Pensions and Taxation – Micheál Collins and Andy Lymer
7. Tax, Benefits and Household Income – SD Mc Kay
8. Taxation, Health and Social Care – Sally Ruane
9. Homes, Housing and Taxation – James Gregory, Andy Lymer and Carlene Wynter
10. Wealth Taxation: The Case for Reform – Karen Rowlingson
11. Gender and Taxation – Susan Himmelweit
12. Taxation and Local Taxes – Michael Orton
13. Corporate Tax and Corporate Welfare – Kevin Farnsworth
14. The Climate Crisis and Taxation – Paul D. Bridgen and Milena Büchs
15. Conclusions – Andy Lymer, Margaret May and Adrian Sinfield
Giới thiệu về tác giả
Adrian Sinfield is Emeritus Professor of Social Policy at the University of Edinburgh.